ABSTRACT
For the purposes of this text, a ‘UK employee’ is an individual whose wages/salary are subject to a levy for income tax purposes under Schedule E of ICTA 1988. A ‘foreign employer’ is to be defined as one not treated as resident in the UK for tax purposes. It is intended to consider the following situations: (1) that of an employee being a member of an approved UK pension scheme
and who is working temporarily abroad; (2) that of a UK employee who is in receipt of wages/salary from an
overseas subsidiary of a UK employer; (3) a foreign employer establishing a pension scheme in the UK; (4) a foreign employer who has among his workforce UK employees who
are entitled to benefits under its foreign pension scheme.
